Contribution Margin, Break-Even Sales, Cost-Volume-Profit Chart, Margin of Safety, and Operating Leverage

Youngsville Industries Inc. expects to maintain the same inventories at the end of 20Y5 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during the year. A summary report of these estimates is as follows

Estimated Fixed Cost

Estimated Variable Cost (per unit sold)

Production Costs:



Direct Materials


$48


Direct Labor


$38


Factory Overhead


$150,000


$25

Selling Expenses:



Sales salaries and commissions


$125,000


$10


Advertising


$50,000



Travel


$15,000



Miscellaneous selling expense


$10,000


$2

Administrative Expenses:



Office and officers' salaries


$140,000



Supplies


$10,000


$5


Miscellaneous administrative expense


$10,000


$2

Total


$510,000


$130



It is expected that 22,175 units will be sold at a price of $170 a unit. Maximum sales within the relevant range are 27,500 units.

Answers

Answer 1

Answer:

Giving the following information:

Units sold= 450,000

Total Sales= $12,150,000

Total variable cost= $6,925,500

Total fixed cost= $3,242,673

First, we need to calculate the unitary selling price and variable cost. Then, we calculate the contribution margin.

Selling price= 12,150,000/450,000= $27

Unitary variable cost= 6,925,500/450,000= $15.39

Contribution margin per unit= 27 - 15.39= $11.61

To calculate the contribution margin ratio, we need to use the following formula:

Contribution margin ratio= contribution margin/ selling price

Contribution margin ratio= 11.61/27

Contribution margin ratio= 0.43

To calculate the break-even point both in units and dollars, we need to use the following formulas:

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 3,242,673 / 11.61= 279,300 units

Break-even point (dollars)= fixed costs/ contribution margin ratio

Break-even point (dollars)= 3,242,673/0.43= $7,541,100

Finally, we need to incorporate the desired profit to the break-even point formula:

Break-even point in units= (3,242,673 + 426,087) / 11.61

Break-even point in units= 316,000 units

Step-by-step explanation:


Related Questions


Pythagoras and True Love
SRB
155 239
Pythagoras is a "Mr. Lonelyhearts" columnist for a popular newspaper. He recently
received the following letters. How would you solve these lovebirds' problems?
15a6=c
c=24.4
1. Dear Pythagoras: My girlfriend Roma and I want to elope. But we have a
problem. She lives in a third-floor apartment. There is a 14-foot-wide moat
around the apartment, and Roma's window is 20 feet above the moat. If I
throw a rope up to Roma, she could slide down it and escape. How long a
rope should I buy?
Longingly, Jules
149+
142.c
796=02

Answers

Let us find the length of rope Jules will need using the pythagoras theorem .

Width of the moat ( let the moat be the base of this triangle ) = 14 foot

Distance from Roma's window to the boat ( let this be the side of the triangle where the right angle is present ) =20 feet

Then the length of rope needed ( hypotenuse ) =

= Let us name the triangle that is formed as △ ABC . Then ;

In △ ABC :

AB = the width of moat ( leg of triangle ) = 14 foot

BC = The distance from the window to the moat ( base ) = 20 feet

AC = Length of rope needed ( hypotenuse ) =

= AB ² + BC² = AC² ( according to the pythagoras theorem the square on the hypotenuse will be equal to the sum of the squares on the other two legs )

= 14² + 20² = AC²

= 196 + 400 = AC²

= 596 = AC²

= 24 × 24 = AC × AC

= 24 foot = AC = length of rope needed by jules .

Therefore , Jules will need a 24 foot rope so that his girlfriend can slide down and escape from her apartment .

8 mice.

There are _ mice.
All the mice run away.


_ mice are left.

Please answer correctly

Answers

Answer:

0 because if all the mice ran away then they would be gone

The roots of the equation x^2+bx+c =0 are -4 and 2. Find c using the quadratic formula

Answers

Answer:

Step-by-step explanation:

Hello,

c= -4 * 2 = -8 as

[tex]x^2+bx+c=(x+4)(x-2)=x^2+2x-8[/tex]

with the quadratic formula

[tex]x_1=\dfrac{-b+\sqrt{b^2-4ac}}{2a}\\\\x_2=\dfrac{-b-\sqrt{b^2-4ac}}{2a}[/tex]

And

[tex]x_1x_2=\dfrac{b^2-b^2+4ac}{4a^2}=\dfrac{c}{a}[/tex]

thanks

4x-8 = 12
4x - 8 + 8 = 12 + 8
4x= 20
4/4x=20/4 x=

Answers

Answer:

x=5

i just got it right on my quiz

Answer:

x5

Step-by-step explanation:

amanda owes $20,000 in student loans for college. The simple interest rate in 6.25% and the loan will be paid off over 6 years. Including interest how much will Jodi pay for her loan? HURRYY!! i will mark brainliest!!

Answers

Answer:

$12,500

Step-by-step explanation:

Answer:

27,500.00

Step-by-step explanation:

6. The admission fee to an amusement park is $20. It
costs an additional p dollars to rent a locker to hold
your belongings. The total cost for 3 people to
enter the amusement park and each rent a locker is
$87. How much does it cost for one person to rent a
locker?

A. $9
B. $29
C. $10
D. $1

Answers

It is A. $9 because 9x3 is 27 which is the additional cost after the $20 for each person

a spring of original length 25 cm was stretched to a new length of 28 cm when a force of 12 n was applied. what would its new length be if the applied force is doubled?
a. 31 cm
b. 35 cm
c. 50 cm
d. 45 cm

Answers

Answer:

A. 31 cm

Step-by-step explanation:

Hopefully its right :)

Estimate the average time spent picking one's nose in minutes per day

Answers

Answer: 2 minutes

Step-by-step explanation:

According to the book, ''Guesstimation: Solving the World's Problems on the Back of a Cocktail Napkin'', on average, everyone picks their noses for 2 minutes each day.

This figure is simply a reasonable compromise between the least and highest amount of time that people can spend picking their nose in a day as well as the assumption that everyone does it.

Find the missing angle measures. (2x-3),(8x) and(x+7)

Answers

Answer:

2x-3 =  29

8x = 128

x+7 =  23

Step-by-step explanation:

The sum of the angles of a triangle is 180

2x-3 + 8x+ x+7 = 180

Combine like terms

11x+4 = 180

Subtract 4 from each side

11x+4-4= 180-4

11x = 176

Divide by 11

11x/11 =176/11

x =16

2x-3 = 2*16-3 =32-3 = 29

8x = 8*16 =128

x+7 = 16+7 = 23

Need answers to this geometry assignment similarity and similarity transformations

Answers

Answer:

the awnser is c then pust reset and it will give you the awnser

What's 2 × 30 ÷12 +10​

Answers

is there any parentheses?

Answer:

Your answer would be 15

Step-by-step explanation:

The first step you are going to want to do is multiply 2 and 30

30×2=60

Then you are going to divide 60 by 12

60÷12=5

Last you wanna add the 5 and the 10

5+10=15

find 759 divided by 3

Answers

Answer:

253 .....is that it??

Step-by-step explanation:

Answer:

253!

Step-by-step explanation:

if a part is 3 cm long how long is it in inches

Answers

Answer:

1.1811

Step-by-step explanation:

googloo will help lol it's just your search browser

hope this helps :)

Answer:

3 cm to inches is 1.1811

Step-by-step explanation:

divide the length (3) by 2.54 to get covert cm to in

Brainllist if this helped plx

A building lot in a city is shaped as a 30°-60°-90° triangle, like the figure shown. The side opposite the 30° angle measures 41 feet.

a. Find the length of the side of the lot opposite the 60° angle.
Show how you know.

b. Find the length of the hypotenuse of the triangular lot.
Show how you know.

Answers

Answer: a) 71.01408311ft

b)82ft

Step-by-step explanation: Definition of 30-60-90 degree triangle, "a right triangle in which the angle measure 30-60-90 degrees. The hypotenuse is twice the shorted leg and the longer leg is square root of 3 times longer than the shorter."

a) x √3 = 41 √3 = 71.01408311

b) 2x = 2(41) = 82 ft

The Walt Disney Company, the production studio behind the Marvel Cinematic Universe, is trying to find the best release date for their new super hero movie. They are hesitating between the summer and winter holiday release, and they want to know if there is any difference between the earning potential during those seasons. The analytics division in the company examined a random sample of box-office data for movies released during the past 5 years in the USA and Canada and found that 52 out of 1258 movies with summer release date earned over 400 million dollars. They also counted that out of 545 movies released in the winter, 8 earned over 400 million dollars.
Over 4 million USD Under 4 million USD
Summer release 57 1251
Winter release 11 544
Total
1. We want to investigate whether there is a difference in the proportion of movies that eam over 400 million dollars for the two release seasons. Which hypotheses should we use?
2. Calculate the difference in the proportions of movies that eamed over 400 million dollars.
3. The paragraph below describes the set up for a randomization test, if we were to conduct a hypothesis test without using software. Fill in the blanks with a number.
We write Summer on_____cards and cards representing the movies with summer release date, and Winter on_____cards. Then, we shuffle these cards and split them into two groups one group of size_____representing the movies with box-office over 400 million dollars, and another group of size_____representing the rest of the movies. We calculate the difference in the proportions of movies that eaned over 400 million dollars during the two release seasons to get PSmmer PWinter. Finally, we build a histogram of these simulated dfterences.

Answers

Answer:

Step-by-step explanation:

                           Over 4 million USD    Under 4 million USD    Total

Summer release      57                               1195                         1251

Winter release         11                                533                           544

1)Let [tex]P_1[/tex] be the proportion of movies that earn over 400 million in summer and [tex]P_2[/tex] be the proportion of movies that earn over 400 million in winter.

Null hypothesis:[tex]H_0:P_1= P_2[/tex]

Alternate hypothesis : [tex]H_a: P_1 \neq P_2[/tex]

2)Calculate the difference in the proportions of movies that earned over 400 million dollars.

[tex]P_1=\frac{57}{1251}=0.045[/tex]

[tex]P_2=\frac{11}{544}=0.0202[/tex]

3)

[tex]P_{(Summer)}-P_{(winter)}=0.045-0.0202=0.0248[/tex]

We write Summer on 1251 cards and cards representing the movies with summer release date, and Winter on 544 cards. Then, we shuffle these cards and split them into two groups one group of size 68 representing the movies with box-office over 400 million dollars, and another group of size representing 1728 the rest of the movies.

Use a system of linear equations with two variables and two equations to solve.

175 students enrolled in a freshman-level chemistry class. By the end of the semester, 4 times the number of students passed as failed. Find the number of students who passed, and the number of students who failed.

Answers

Answer:

35 failed and 140 passed

Step-by-step explanation:

Let  p = number who passed

f = number who failed

p+f = 175

4 times the number of students passed as failed, so we need to balance this to set it equal

4f = p

Substitute this into the first equation

4r+f = 175

5f = 175

5f/5 =175/5

f = 35

Now find the number who passed

p = 4f

p = 4*35

p =140

Find the linear function with the following properties.

f(0)=−9 Slope of f=−8

Answers

Answer:

f(x) = -8x - 9

Step-by-step explanation:

Given

Function f, with

f(0) = -9Slope of f = -8To findLinear functionSolution

Slope-intercept formula

f(x) = mx + bf(0) = -9 means y-intercept b = -9, and the slope is m = - 8

So the function is

f(x) = -8x - 9

Which variable would be easier to eliminate?
- 4x - 9y= - 10
4x + 2y = 24
Оy
neither
Ох

Answers

It's easier to eliminate x because when you add both equations -4x +4x would be zero

The easier variable to eliminate is x. Because -4x+4x will be equal to 0 .
After eliminating , the equation now is -9y=-10
and 2y=24
Thus, add the equation up combine like terms. Which now is -7y=14
y=-2

•since y=-2 , now find the x value just substitute y into one of the original equation, let’s substitute to -4x-9(-2)=-10
Solve: -4x+18=-10
Subtract 18 on both side, now : -4x=-28
Divide both side by -4 and x=7
So (x,y) = (7, -2) respectively

Complete the two-way frequency table below, which shows the relationship between students who enroll in advanced Algebra and Physics in a particular high school. From a sample of 50 students, it is found that 39 are taking Algebra, 16 are taking Physics, and 7 are enrolled in both. How many students are enrolled in either Algebra or Physics? (4 points)

Algebra Not in Algebra Total
Physics 7 16
Not in Physics
Total 39 50
a
41

b
2

c
48

d
7

Some please help me

Answers

Answer:

48 students

Step-by-step explanation:

Represent algebra with A and physics with P

Given

Total = 50

n(A) = 39

n(P) = 16

n(Both) = 7

Required

Determine students taking Algebra or Physics

This is calculated using

n(A or P) = n(A) + n(P) - n(Both)

n(A or P) = 39 + 16 - 7

n(A or P) = 48

A total of 48 students are enrolled in either physics or algebra.

Number of students taking algebra n(A)= 39

Number of students taking physics n(B)= 16

Number of students taking both subjects n(A∩B)= 7

So, the number of students taking either physics or algebra will be the union of sets i.e. n(A∪B)

What does the union of sets represent?

The union of two sets is a set containing all elements that are in A or in B (possibly both).

As we know,

n(A∪B) = n(A) + n(B) - n(A∩B)

n(A∪B) = 39+16-7

n(A∪B) = 48

Therefore, A total of 48 students are enrolled in either physics or algebra.

To get more about set theory visit:

https://brainly.com/question/13458417


Store B sells a set for $27.00 and offers a 20% discount

Answers

Answer:

22.50

and you can pleasent do 22.50

Step-by-step explanation:

Review the graph.

Which function is represented in the graph?

y = tanx
y = cosx
y = tan-1x
y = cos-1x

Answers

Answer:

D)

Step-by-step explanation:

I used a graphing calculator and typed in every equation and D matched the graph.

The graph given in the figure represents cos^-1(x). The correct option is (D).

What are trigonometric ratios?

The trigonometric ratios are defined for a right angled triangle.

The example of these ratios are sin, cos, tan, cosec, sec and cot.

The trigonometric ratios are useful in determining the heights and distances of the large objects.

The graph for the given question shows that for the given function the range and domain are as follows,

Domain =  [-1, 1]

Range = [0, π]

The value of the function at 0 is π/2.

Since only the inverse of sinusoids have their range as [-1, 1] and the value of cos(x) at x = π/2 is 0. It implies that the given function is inverse of cos(x).

Hence, the given function represents inverse function of cos(x) which is cos^-1(x).

To know more about trigonometric ratio click on,

https://brainly.com/question/25122825

#SPJ2

Please Solve as Fast as You Can
The coordinates of Point A are (-1, 4). If Point A is reflected across the x-axis AND then across the y-axis, what are the coordinates of Point A now?

Answers

Answer:

(1,-4)

Step-by-step explanation:

If you reflect it over the x it would equal (-1,-4), then if you reflect it over the y it would equal (1,-4)

HELP PLEASEEEEEEEEEE

Answers

√-72 = √(i^2) 9*8 = 3i√8 = 3i√2^3 = 3i*2√2 =6i√2

Answer is D. 6i√2

can someone tell me what to write of how i found the answer please ?!

Answers

Answer:

108

Step-by-step explanation:

4−22+135−9

=−18+135−9

=117−9

=108

hwlppppppppppppppppppppp​

Answers

Answer:

A

Step-by-step explanation:

3.89×10^9 in standard form​

Answers

Answer:

3890000000

Step-by-step explanation:

A falcon flew 70 miles in 3 hours. What was the speed of the falcon?

speed = distance over time

1 mile = 1609 meters.

Answers

Answer:

10.4 meters per second

Solve the following equation: 7a-5=2a-15

Answers

Answer:

7a-5=2a -15

7a-2a=-15+5

5a=-10

5a/5=-10/5

a=-2

6 TH grade math
On a hot day, Myra poured 4 1/8 buckets of water into a plastic wading pool. A few minutes later she added another 3 5/8 buckets. How much water did Myra pour into the pool?

Answers

Answer:

7 3/4

Step-by-step explanation:

4 1/8 + 3 5/8

Add the whole numbers, 4 + 3 = 7.

Add the fractions, 1/8 + 5/8 = 6/8.

You get 7 6/8. Simplify 6/8 to get 3/4.

Your answer is 7 3/4.

A survey showed that 82% of kids play video games at home. What fraction of kids play video games at home?

Answers

Answer:

8.2/10

Step-by-step explanation:

Answer:

42/50

Step-by-step explanation:

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